From 1 April 2023, all the following must be true for your property to be eligible for business rates:
- it was available to let commercially (with the view to making a profit) for 140 nights within a 12 month period
- it was actually let commercially for 70 nights within the same 12 month period
- you intend to make it available to let commercially for at least 140 nights in the following 12 months
Your property may be moved from business rates to Council Tax if it stops meeting the criteria.
To find out more go to Apply for business rates for a self-catering property in England - GOV.UK